Hasil Pencarian  ::  Simpan CSV :: Kembali

Hasil Pencarian

Ditemukan 137704 dokumen yang sesuai dengan query
cover
Zulfitry Ramdan
Pengaruh kompetensi komite audit terhadap penyisian penghapusan aktiva produktif studi empiris pada bank yang terdaftar di BEI
"Penelitian ini bertujuan untuk melihat Pengaruh Kompetensi Komite Audit terhadap Penyisihan Penghapusan Aktiva Produktif sebagai proyeksi manajemen laba. Kompetensi yang dimiliki oleh Komite Audit sebagai variabel ukur adalah kompetensi dalam bidang akuntansi yang dinilai berdasarkan latar belakang pendidikan akuntansi, pengalaman bekerja sebagai auditor di Kantor Akuntan Publik dan pengalaman bekerja di perusahaan pada bidang akuntansi. Sampel dalam penelitian ini terdiri dari 21 bank yang terdaftar di Bursa Efek Indonesia yang telah melaporkan laporan keuangan secara lengkap pada periode 2006-2007.
Hasil penelitian ini menunjukkan bahwa Penyisihan penghapusan Aktiva Produktif dipengaruhi secara signifikan dengan koefisien regresi negatif oleh latar belakang pendidikan akuntansi, sedangkan dua variabel indikator lainnya yaitu pengalaman bekerja sebagai auditor di Kantor Akuntan Publik dan pengalaman bekerja di perusahaan pada bidang akuntansi menunjukkan tidak adanya pengaruh yang signifikan.
The effect of committee audit competence of loan loss provisions as a projection of earning management. The competence of audit committee as a measure variable is the competence in accounting that valued based on accounting background, experience works as auditor in accounting firm and work experience in Accounting division. Sample in this research contains 21 banks that listed in IDX that already submit the completed financial report for 2006-2007.
The result of this research shows that loan loss provisions is significantly affected with negative coefficient regression by accounting academic background, thus the other 2 variables that is work experience in KAP and work experience in a firm in accounting division shows no significant effect."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2008
T25410
UI - Tesis Open  Universitas Indonesia Library
cover
Christianta Randall
Pengaruh karakteristik dewan komisaris, struktur kepemilikan, dan kompleksitas perusahaan terhadap kompetensi komite audit = The influence of board commisioners characteristics, ownership structure, and firm complexiy to audit committee competency
"Penelitian ini bertujuan untuk mengetahui apakah karakteristik dewan komisaris yang terdiri dari independensi , tingkat kehadiran rapat komisaris independen, dan jumlah dewan komisaris dapat mempengaruhi kompetensi komite audit. Penelitian ini mengukur kompetensi komite audit dengan menggunakan skor dari Hermawan (2009), yang mengukur kompetensi Komite Audit berdasarkan pengetahuan akuntansi komite audit dan umur seorang komite audit. Selain itu, penelitian ini juga ingin melihat pengaruh dari kepemilikan keluarga, kepemilkan asing, kompleksitas perusahaan, dan ukuran perusahaan terhadap kompetensi komite audit. Pengujian hipotesis dilakukan dengan menggunakan regresi linear berganda, dengan total observasi 507 perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2010-2011. Hasil penelitian ini menunjukkan bahwa hanya jumlah Dewan Komisaris dan ukuran perusahaan berpengaruh positif terhadap kompetensi Komite Audit. Sementara itu, tingkat kehadiran rapat komisaris independen dan kompleksitas perusahaan tidak berpengaruh terhadap kompetensi komite audit.
This study aims to investigate the influence of board commissioners characteristics such as independency of Board of Commisioners, the number of Independent Commisioner's meeting attendance, the Boardsize on Competency of Committee Audit. Committee Audit competency is measured by using scoring method from Hermawan (2009) who used Audit Committee's knowledge in accounting and the age of Audit Commitee in order to measure the competency of Audit Committee Furthermore, this study aims to investigate the influence of family ownership, foreign ownership, the complexity of the company, and firm size on competency Audit Committee. This study uses double linear regression with 507 companies which is listed in BEI during 2010-2011 as observations. Based on this research, the Boardsize positively and significantly influences the competency of Audit Commitee. Meanwhile, the number of independent commisioner's meeting attendance and complexity are negatively influences the competency of Audit Committee."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2013
S44817
UI - Skripsi Membership  Universitas Indonesia Library
cover
Muhammad Rizqi Rifianto
Pengaruh karakteristik dewan komisaris dan komite audit terhadap performa bank di Indonesia = The influence of board of commissioner and audit committee characteristics on Indonesian bank performance
"[ ABSTRAK
Penelitian ini meneliti pengaruh dari karakteristik Dewan Komisaris dan komite audit terhadap performa bank. Karakteristik Dewan Komisaris dan komite audit diukur dengan menggunakan ukuran, independensi, frekuensi rapat, dan kompetensi dari Dewan Komisaris dan komite audit. Performa bank diukur dengan menggunakan tiga variabel yaitu (Return on Asset) ROA, (Net Interest Margin) NIM, dan (Non-performing Loans) NPL. Hasil penelitian menunjukkan bahwa kompetensi komite audit, ukuran Dewan Komisaris, Kompetensi Komisaris Independen di bidang perbankan mempengaruhi performa bank secara positif dan kompetensi di bidang akuntansi/keuangan secara secara negatif. Karakteristik lain dari komite audit dan Dewan Komisaris tidak memiliki pengaruh yang signifikan terhadap performa bank.
ABSTRACT The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance.;The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance.;The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance., The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance.]"
Fakultas Eknonomi dan Bisnis Universitas Indonesia, 2016
S61690
UI - Skripsi Membership  Universitas Indonesia Library
cover
Mohamad Rifai
Analisis pengaruh karakteristik komite audit terhadap luas pengungkapan forward-looking = The effect of audit committee characteristics on forward-looking disclosure
"ABSTRACT
Penelitian ini bertujuan untuk melihat pengaruh dari karakteristik komite audit terhadap luas pengungkapan forward-looking pada perusahaan non-finansial yang terdaftar di Bursa Efek Indonesia tahun 2015. Karakteristik yang diuji adalah keahlian komite audit, frekuensi rapat komite audit, dan ukuran komite audit. Untuk mengukur luas pengungkapan forward-looking, penelitian ini melakukan content analysis menggunakan checklist yang berisi 22 butir pengungkapan forward-looking. Sampel pada penelitian ini berjumlah 285 perusahaan non-finansial yang terdaftar di Bursa Efek Indonesia tahun 2015. Hasil penelitian ini menunjukkan bahwa keahlian akuntansi, keahlian keuangan, frekuensi rapat komite audit, dan ukuran komite audit memiliki pengaruh positif yang signifikan terhadap luas pengungkapan forward-looking.
ABSTRACT
The purpose of this study is to investigate the impact of audit committee characteristics on forward looking disclosure in non financial companies listed on Indonesian Stock Exchange in 2015. Characteristics of Audit Committee that examined are audit committee expertise, frequency of meeting, and audit committee size. Forward looking disclosure is measured using content analysis based on checklist consisted of 22 forward looking items. There are 285 non financial companies listed in Indonesian Stock Exchange in 2015 used as sample for this research. The result show accounting expertise, financial expertise, frequency of meeting, and audit committee size have positive impact on the extent of forward looking disclosure."
2017
S65602
UI - Skripsi Membership  Universitas Indonesia Library
cover
Sari Anggraini
Pengaruh efektivitas peran komite audit, proporsi komisaris independen dan kualitas audit terhadap kualitas akrual = The influence of audit committee's role, effectiveness proportion of independent commissioner and audit quality on accrual quality / Sari Anggraini
"ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh efektivitas peran komite audit, proporsi komisaris independen dan kualitas audit terhadap kualitas akrual. Efektivitas peran komite audit dinilai berdasarkan aktivitas, ukuran dan kompetensi komite audit. Kualitas akrual diukur menggunakan model Dechow dan Dichev (2002) dan dimodifikasi oleh McNichols (2002) dan Francis et al. (2005). Metode analisis yang digunakan adalah regresi berganda. Penelitian ini menggunakan data Bursa Efek Indonesia dengan sampel sebanyak 114 perusahaan manufaktur untuk periode 2008 – 2010. Berdasarkan hasil pengujian, ditemukan bahwa variabel kualitas audit berpengaruh signifikan terhadap kualitas akrual, dan variabel efektivitas peran komite audit berpengaruh signifikan terhadap kualitas akrual. Variabel proporsi komisaris independen tidak berpengaruh signifikan terhadap kualitas akrual, namun apabila perhitungan proporsi komisaris independen disesuaikan dengan masa jabatan anggota komisaris independen, maka variabel tersebut menunjukkan pengaruh signifikan terhadap kualitas akrual.
ABSTRACT
The aim of this research are to determine the effect of audit committee’s role effectiveness, proportion of independent commissioner and audit quality on accrual quality. The effectiveness of audit committee’s role is measured by activity, size and competence of the audit committee. Accrual quality is measured by using the model which proposed by Dechow and Dichev (2002) and modified by McNichols (2002) and Francis et al. (2005). The method of analysis used multiple regression. This research uses empirical data from Indonesia Stock Exchange with 114 samples from manufacturing firms for 2008 to 2010 period. Based on the test result, this research found that audit quality have a significant impact on accrual quality, and the audit committee effectiveness have a significant effect to accrual quality. Proportion of independent commissioners has no significant effect on accrual quality, but when the calculation of proportion of independent commissioner is adjusted with independent commissioner tenure, the result shows a significant impact on accrual quality."
Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2013
T33769
UI - Tesis Membership  Universitas Indonesia Library
cover
Hasnati
Peranan Komite Audit dalam organ perseroan terbatas dalam kerangka good corporate governance / Hasnati
Yogyakarta: FH UII Press, 2004
658.15 HAS p
Buku Teks  Universitas Indonesia Library
cover
Nur Ratri Utari
Pengaruh proporsi komisaris independen, efektivitas komite audit, kualitas audit eksternal dan pengungkapan Islamic social reporting terhadap nilai perusahaan: studi empiris pada perusahaan yang terdaftar dalam indeks saham syariah Indonesia = The influence of the proportion of independent commissioners, audit committee effectiveness, an external auditors quality and the disclosure of Islamic social reporting on company value: empiric study at Indonesia sharia stock index
"Tesis ini bertujuan untuk menguji pengaruh proporsi komisaris independen, efektivitas komite audit, kualitas audit eksternal dan pengungkapan Islamic Social Reporting terhadap nilai perusahaan. Efektivitas komite audit diukur berdasarkan skor yang dikembangkan oleh Hermawan (2009) dan Anggraini dan Utama (2013), berdasarkan aktivitas, jumlah anggota serta kompetensi. Kualitas auditor eksternal diukur berdasarkan ukuran KAP big four dan non big four. Pengungkapan Islamic Social Reporting diukur berdasarkan skor yang dikembangkan oleh Othman dan Thani (2009) dan Lestari (2013) melalui indeks ISR. Nilai perusahaan diukur berdasarkan Price to Book Value (PBV). Metode analisis menggunakan regresi linier berganda. Tesis ini menggunakan data empiris Bursa Efek Indonesia dengan sampel 75 perusahaan yang terdaftar dalam Indeks Saham Syariah Indonesia periode 2011 sampai dengan 2013. Hasil dari penelitian ini yaitu proporsi komisaris independen dan efektivitas komite audit tidak
berpengaruh terhadap nilai perusahaan. Kualitas audit eksternal dan pengungkapan Islamic Social Reporting berpengaruh terhadap nilai perusahaan.
The purposes of this thesis is to examine the influence of the proportion of independent commissioners, audit committee effectiveness, an external auditors
quality and the disclosure of Islamic Social Reporting on company value. The audit committee effectiveness is measured by using the audit committee scores which developed by Hermawan (2009) and Anggraini and Utama (2013), based on the activity, size and competence. An audit quality is measured by size of the external auditor, KAP big four and non big four. The disclosure of Islamic Social Reporting measured by a score developed by Othman and Thani (2009) and Lestari (2013) through the ISR index. Value company is measured based on Price to Book Value (PBV). Analysis used is multiple linier regressions. This thesis uses Indonesia Stock Exchanges empirical data with 75 sample from Indonesia
Sharia Stock Index for 2011 to 2013 period. The result of this research is the proportion of independent commissioners and audit committee effectiveness have no an influence on company value. The audit quality and the disclosure of Islamic Social Reporting have an influence on company value."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2015
T-pdf
UI - Tesis Membership  Universitas Indonesia Library
cover
Siagian, Delfita
Pengaruh keahlian keuangan anggota komite audit terhadap manajemen laba dengan peran status sebagai variabel moderasi = The impact of financial expertise audit committee on earnings management and the role of status as a moderating variable
"[Penelitian ini bertujuan untuk menguji pengaruh keahlian keuangan yang diukur
berdasarkan pengalaman di bidang akuntansi, supervisi dan keuangan terhadap
manajemen laba dengan peran status (lulusan universitas elit, tingkat gelar
pendidikan, dan kepemimpinan ganda) sebagai variabel moderasi. Manajemen
laba diukur dengan menghitung abnormal akrual menggunakan model Kasznik
(1999). Hasil penelitian ini menyimpulkan bahwa keahlian keuangan komite audit tidak terbukti mempengaruhi manajemen laba. Peran status komite audit yang lebih tinggi dibandingkan status manajemen juga tidak terbukti dapat memperkuat pengaruh keahlian keuangan komite audit terhadap manajemen laba.
, The aim of this research is to examine the impact of financial expertise audit
committee measured by audit committee experience in accounting, supervision,
financial on earnings management with the role of status (elite university, degree
education, and multiple directorship) as a moderating variable. This research use
measurement discretionary accruals for earnings management with use model
Kasznik (1999). The result of this research shows that audit commite financial
expertise has no significant impact on earnings management. Audit committee
status higher in management status also relatively no influence the impact of
financial literacy audit committee and earnings management.]"
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016
S61548
UI - Skripsi Membership  Universitas Indonesia Library
cover
Sitorus, Eunike Johanna
Pengaruh efektifitas dewan komisaris, efektifitas komite audit dan kualitas audit terhadap relevansi nilai other comprehensive income oci = The effect of the effectiveness of board commissioner the effectiveness of audit committee and audit quality on the value relevance of other comprehensive income oci / Eunike Johanna Sitorus / Eunike Johanna Sitorus
"ABSTRAK
Penelitian ini meneliti bagaimana relevansi nilai dari informasi komponenkomponen
other comprehensive income (OCI) yang dilaporkan. Komponenkomponen
OCI tersebut kemudian diklasifikasikan menjadi komponen yang less
subjective dan komponen yang more subjective. Komponen OCI yang dianggap
less subjective adalah komponen unrealized gain and loss dari marketable
securities/asset available for sale. Komponen yang dianggap more subjective
adalah nilai total dari komponen lainnya selain dari komponen unrealized gain
and loss dari komponen marketable securities/asset available for sale. Variabel
moderasi yang digunakan dalam penelitian ini adalah kualitas audit, efektifitas
dewan komisaris dan efektifitas komite audit. Dengan adanya kualitas audit yang
baik dan dewan komisaris dan komite audit yang efektif diharapkan dapat
meningkatkan relevansi nilai dari komponen OCI. Pada komponen OCI yang
more subjective diharapkan kualitas audit, efektifitas dewan komisaris dan
efektifitas komite audit memiliki pengaruh yang lebih besar dalam meningkatkan
relevansi nilai dari komponen tersebut.
ABSTRACT
This research studies the value relevance of the reported other comprehensive
income components (OCI). The components of other comprehensive income then
are classified into less and more subjective components. OCI components which
is considered as less subjective component is unrealized gain and losses from
marketable securities/asset available for sale. OCI components which are
considered as more subjective components are sum of OCI components other than
unrealized gain and losses from marketable securities/asset available for sale.
Moderating variables which are used in this study are audit quality, the
effectiveness of board commissioner and the effectiveness of audit committee.
Good audit quality, effective board commissioner and effective audit committee
are expected to improve the value relevance of OCI components. For more
subjective OCI components, it is expected that audit quality, the effectiveness of
board commissioner and the effectiveness of audit committee have greater
influence."
2016
T46273
UI - Tesis Membership  Universitas Indonesia Library
cover
Anindya Zulkarida Putri
Pengaruh efektivitas komite audit terhadap corporate risk taking dan kinerja perusahaan studi empiris industri keuangan tahun 2012 - 2013 = The effect of audit committee effectiveness on corporate risk taking and firm performance empirical study on financial industry for 2012 - 2013 / Anindya Zulkarida Putri
"ABSTRAK
Skripsi ini menguji efektivitas komite audit dalam mempengaruhi level risk-taking sebuah perusahaan dan kemampuan komite audit dalam mempengaruhi hubungan risk-taking yang tercermin dalam manajemen risiko yang efektif dengan kinerja perusahaan. Penelitian ini menggunakan total risiko, risiko spesifik, dan risiko sistematis untuk mengukur level risk-taking dan ROA dan ROE sebagai pengukuran kinerja.
Hasil penelitian ini adalah terdapat hubungan negatif antara efektivitas komite audit dan corporate risk-taking. Komite audit yang efektif juga berpengaruh positif terhadap pengelolaan risiko perusahaan. Manajemen risiko yang efektif mampu membawa perusahaan memiliki outcome kinerja yang lebih baik.
ABSTRACT
This study examines the effects of audit committee effectiveness on corporate risk-taking and the audit committee?s ability to affect the relationship between corporate risk-taking and firm performance which reflects the risk management effectiveness. In this study, total risk, idiosyncratic risk, and systematic risk are used to measure corporate risk-taking level while ROA dan ROE are used to measure firm performance.
This study documents that there is negative association between audit committee effectiveness and corporate risk-taking. It is also can be found that an effective audit committee positively associated with a firm?s risk management. An effective risk management could lead to a better corporate performance.
"
2015
S59616
UI - Skripsi Membership  Universitas Indonesia Library
<<   1 2 3 4 5 6 7 8 9 10   >>